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2023 (11) TMI 632 - ITAT CHANDIGARH
Disallowance u/s 14A r.w.r.8D - HELD THAT:- As disallowance under section 14A cannot exceed exempt income earned by the assessee during the year. Ground of appeal so taken by the Revenue is dismissed... ...
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2023 (7) TMI 1248 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, DELHI
Classification of goods proposed to be imported - proposed import of 'Self-ordering Kiosk', in disassembled form where its display unit, connection box and stand would be imported, simultaneou... ...
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2023 (8) TMI 216 - ITAT CHANDIGARH
Exemption u/s 11 - Assessment of trust - Plastic Waste Management [Preservation of the environment as a Charitable Purpose or not?] - Rejecting the Assessee s application in Form No. 10A filed el... ...
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Recommendations of 50th meeting of GST Council
GST Council recommends Casino, Horse Racing and Online gaming to be taxed at the uniform rate of 28% on full face value GST Council recommends notification of GST Appellate Tribunal by the Centre w... ...
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HOTEL & RESTURANT SERVICE
A Person is going to hotel with resturant and room services. some quries form the service provider that. If he opt regular basis option. 1- what will be GST tax rate will be apply on the service of r... ...
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Minutes of the 50th Meeting of GST Council held on 11th July, 2023
Minutes of the 50 th Meeting of the GST Counci l held on 11 th July, 2023 The 50 th meeting of the GST Council was held on 11 th July , 2023 unde... ...
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2023 (6) TMI 1331 - CALCUTTA HIGH COURT
Seeking to appoint an arbitrator to adjudicate upon the claims made therein by the petitioner - HELD THAT:- That part of Clause 33 of the agreement between the parties providing for constitution of a... ...
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2023 (6) TMI 999 - CESTAT CHENNAI
Classification of services - Renting of Immovable Property Service - revenue sharing agreement - agreement entered by the appellant with M/s.IHCL and grant of licence to M/s.IHCL to run, conduct and o... ...
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2023 (6) TMI 414 - CESTAT CHENNAI
Levy of Service Tax - Renting of Immovable Property Service or not - whether the appellant is liable to pay service tax under the category of Renting of Immovable Property Services for the amounts r... ...
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2023 (5) TMI 986 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI
Seeking restoration of striken off name of company on the Register of Companies - preceding two years on behalf of the company no financial statement and annual returns were filed before the ROC and t... ...
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2023 (6) TMI 335 - ITAT DELHI
Valuation of shares at a premium u/s 56(2)(viib) - FMV determined under DCF method of the unquoted shares - Whether AO is correct in rejecting the DCF method and the FMV determined under DCF method by... ...
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2023 (7) TMI 224 - ITAT DELHI
Revision u/s 263 by CIT - VAT liability was not considered for disallowance u/s 43B - HELD THAT:- The powers u/s 263 can be exercised if the order sought to be revised is erroneous inasmuch as prejud... ...
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2023 (5) TMI 729 - ITAT CHENNAI
Reopening of assessment u/s 147 - reopening was originated within the specified time limit of 4 years - HELD THAT:- In the present case since no specific query was raised by the AO in original assess... ...
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2023 (5) TMI 197 - CESTAT CHANDIGARH
Levy of Service Tax - Mandap Keeper Service - Complementary Service / Free of charge service - business of running and operating luxury hotel and was duly registered with jurisdictional service tax au... ...
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2023 (4) TMI 1194 - CESTAT NEW DELHI
Classification of Services - mandap keeper service or not - appellant provides services in relation to birthday parties, kitty parties and marriage parties and has the ability to arrange parties for a... ...
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2023 (6) TMI 250 - KARNATAKA HIGH COURT
Constitutional validity of Section 37A of FEMA Act - order of the Competent Authority affirming seizure by the Authorised Officer - Seeking consequential prayers of quashment of seizure order u/s 3... ...
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2023 (4) TMI 590 - DELHI HIGH COURT
Validity of Clause (iii) of the impugned Notification No. 16/2017 - benefits of exemption from levy of GST on passenger transportation services by a non-air-conditioned stage carriage has been denied ... ...
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2023 (4) TMI 959 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Supply or not - transfer of business - going concern or not - transfer of business by M/s. Airports Authority of India to M/s. Adani Jaipur International Airport Limited is covered under the Entry No.... ...
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2023 (3) TMI 665 - ITAT DELHI
TDS u/s 194I - TDS on common area maintenance charges - payment made to the landlord, other than under the head rent - HELD THAT:- As relying on M/s. Johnson Watch Company Pvt. Ltd. [ 2022 (11) TMI 1... ...
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Composition Levy Scheme in GST
Chapter Eleven 1. Composition Levy Scheme under GST law. Composition levy scheme is a very simple, hassle free compliance scheme for small taxpayers. It is a voluntary and optional sche... ...
